Telamara Ltd v Revenue and Customs (VALUE ADDED TAX - zero rating - whether nitrous oxide for culinary use is food of a kind for human consumption)(Rev1) [2025] UKFTT 1123 (TC) (16 October 2025)

Telamara Ltd v Revenue and Customs (VALUE ADDED TAX - zero rating - whether nitrous oxide for culinary use is food of a kind for human consumption)(Rev1) [2025] UKFTT 1123 (TC) (16 October 2025)

Nitrous oxide (N2O) in culinary Chargers is not 'food of a kind used for human consumption' within the meaning of Item 1 Group 1 Schedule 8 VATA 1994. N2O is a gas, not eaten or drunk, is tasteless, odourless, colourless, not nutritious, and serves only as a processing aid/propellant. Its use does not alter the food itself but only its form. The supply of such Chargers is therefore standard rated for VAT.

Citation
[2025] UKFTT 1123 (TC)
Parties
Appellant: Telamara Limited; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
16 October 2025
Procedural Posture
VAT Appeal / First Tier Tribunal (tax Chamber) Judgment
Outcome
Appeal dismissed
Legal Topics
Value Added Tax, Zero Rating, Food for Human Consumption, Food Additives
Tax Law Value Added Tax Zero Rating Food for Human Consumption Food Additives

Case Brief

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Parties

Telamara Limited

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

VAT Appeal / First Tier Tribunal (tax Chamber) Judgment

Legal Issues

  1. 1 Whether nitrous oxide (N2O) for culinary use is 'food of a kind used for human consumption' under Item 1 Group 1 Schedule 8 VATA 1994 and thus zero rated for VAT purposes.

Ratio Decidendi

Nitrous oxide (N2O) in culinary Chargers is not 'food of a kind used for human consumption' within the meaning of Item 1 Group 1 Schedule 8 VATA 1994. N2O is a gas, not eaten or drunk, is tasteless, odourless, colourless, not nutritious, and serves only as a processing aid/propellant. Its use does not alter the food itself but only its form. The supply of such Chargers is therefore standard rated for VAT.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed. The VAT assessments issued by HMRC stand.